You need to declare income:

  • from the sale of securities and corporate rights.
  • from leasing, renting, or subleasing the property
  • from investment income from transactions with securities, derivatives and corporate rights
  • foreign income
  • from the introduction of independent professional activity and received by individuals
  • entrepreneurs (except for individuals who have chosen the simplified tax system)
  • from a person who is not a tax agent
  • in the form of the value of the inherited property or received as a gift
  • from the sale of own agricultural products grown, fattened, caught, harvested, manufactured, produced, processed and/or processed directly by an individual on land plots provided to him in amounts greater than those established by the Land Code of Ukraine
  • in case of receiving an non-target charitable assistance from a donor - a natural or legal person if the total number of received non-targets charitable assistance during the reporting tax year exceeds its maximum amount

If no taxes have been paid on the amount of income, the citizen must calculate them in the tax return.

A special distinction was given to the income received from video hosting as a reward for the number of views of video content. It must also be declared and taxed.

So the tax authorities paraphrased the well-known slogan of video bloggers: subscribe, leave a bell, and submit a declaration.

We remind you that you can file a declaration of property and income until May 1 in person at the Taxpayer Service Centres at the place of registration or remotely in the Taxpayer’s Electronic cabinet.

If you have questions on the same topic, we will be happy to help, call us +380 44 528 84 86


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